The tariff classification of golf bag hood from China

N339940 June 3, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Gregory O'Brien Woolloomooloo GC Pty Ltd U 1010 63 Crown St.Woolloomooloo, New South Wales 2011Australia RE:  The tariff classification of golf bag hood from China Dear Mr. O'Brien: In your letter dated May 6, 2024, you requested a tariff classification ruling.  In lieu of a sample, photographs of the item were provided with your request. The item, described as a “Tour Hood,” is an inflatable golf bag hood designed to be attached to a standard golf bag and to protect the golf clubs during transit.  The golf bag hood is composed of a bladder and three flaps.  The bladder consists of two layers: an outer layer composed of 100 percent nylon woven dyed black fabric coated on one side with thermoplastic polyurethane (TPU) and an inner layer of .3 millimeters TPU sheeting dyed lime green.  Both layers are cut to size and heat welded together to create the bladder with a plastic inflation valve located at the top of the back of the hood.  Each flap consists of 100 percent nylon woven dyed black fabric coated on one side with TPU and heat welded to the bottom of the bladder. The completed golf bag hood when closed measures 9 ½ inches in length by 9 inches in depth by 19 inches in height. It features two zippers, two small printed “WoolloomoolooGC” logos located on the front and back, and a large printed “Tour Hood” logo located on the left side.  The hood also features four Velcro straps with a metal press stud, four 100 percent polypropylene woven webbing straps, and four plastic tri-slide buckles that are attached to the flaps and used to attach the hood to a standard golf bag.  The “Tour Hood” golf bag hood is imported together with a “Tour Hood” bag that houses the golf bag hood when not in use.  The bag is composed of 100 percent nylon woven, dyed black, fabric.  The rectangular zippered bag measures 7 ¾ inches in length by 12 ¼ inches in width and features a 100 percent polypropylene woven webbed carrying handle, lime green plastic piping around the front and back perimeter, and two printed “WoolloomoolooGC” logos located on the front and back. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.  GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good.  As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c).  GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.  GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.  The golf bag hood is a composite good made from both a made up textile fabric (heading 6307) and TPU sheeting (chapter 39).  We find that the essential character of the overall product cannot clearly be ascribed to either single material.  Therefore, pursuant to GRI 3 (c), HTSUS, the golf bag hood will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration. GRI 5(a) provides that “camera cases, musical instrument cases, . . . and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.  This rule does not, however, apply to containers which give the whole its essential character.”As noted above, the “Tour Hood” golf bag hood is imported with its carrying case.  In the instant case, the “Tour Hood” bag (carrying case) is specially shaped to accommodate the golf bag hood.  The bag is imported with the golf bag hood and is sold with the golf bag hood.  Additionally, the bag does not give the overall merchandise its essential character as the golf bag hood is indispensable to the core of the set because the golf bag hood is the component that provides the protection to the golf clubs.  Thus, the essential character of the product is the golf bag hood rather than the bag.  Accordingly, the bag is classified with the golf bag hood. The applicable subheading for the “Tour Hood” golf bag hood with “Tour Hood” bag will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other:  Other:  Other:  Other.”   The rate of duty will be 7 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have any questions regarding the ruling, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division